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v3.23.1

Schedule of Restricted Assets in Cemetery and Mortuary Endowment Care and Pre need Merchandise Funds (Details) - USD ($) | 12 Months Ended |
--- | --- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Impairment Effects on Earnings Per Share [Line Items] |  |  |  |  |
Available for sale securities, amortized cost | $ 362,750,511 |  | $ 236,303,310 |  |
Available for sale securities, unrecognized holding gain | 2,282,842 |  | 23,501,282 |  |
Available for sale securities, unrecognized holding loss | (19,174,861) |  | (516,989) |  |
Available for sale securities, estimated fair value | 345,858,492 |  | 259,287,603 |  |
Available-for-sale securities, amortized cost basis | 9,942,265 |  | 8,275,772 |  |
Available-for-sale securities, gross unrealized gain | 11,682,526 |  | 11,596,414 |  |
Mortgage loans on real estate and construction | 312,183,703 |  | 280,334,517 |  |
Cash and cash equivalents | 133,483,817 |  | 141,414,282 |  | $ 115,465,086
Total restricted assets | 18,935,055 |  | 16,938,122 |  |
Restricted Assets [Member] |  |  |  |  |
Impairment Effects on Earnings Per Share [Line Items] |  |  |  |  |
Available for sale securities, amortized cost | 1,234,818 |  | 1,548,163 |  |
Available for sale securities, unrecognized holding gain | 866 |  | 55,595 |  |
Available for sale securities, unrecognized holding loss | (18,376) |  | (2,070) |  |
Available for sale securities, estimated fair value | 1,217,308 |  | 1,601,688 |  |
Cash and cash equivalents | 10,638,034 | [1] | 9,000,293 | [2] |
Total restricted assets | 18,935,055 |  | 16,938,122 |  |
US States and Political Subdivisions Debt Securities [Member] | Restricted Assets [Member] |  |  |  |  |
Impairment Effects on Earnings Per Share [Line Items] |  |  |  |  |
Available for sale securities, amortized cost | 1,033,047 |  | 1,058,449 |  |
Available for sale securities, unrecognized holding gain | 866 |  | 42,456 |  |
Available for sale securities, unrecognized holding loss | (15,360) |  | (309) |  |
Available for sale securities, estimated fair value | 1,018,553 |  | 1,100,596 |  |
Corporate Debt Securities [Member] | Restricted Assets [Member] |  |  |  |  |
Impairment Effects on Earnings Per Share [Line Items] |  |  |  |  |
Available for sale securities, amortized cost | 201,771 |  | 489,714 |  |
Available for sale securities, unrecognized holding gain |  |  | 13,139 |  |
Available for sale securities, unrecognized holding loss | (3,016) |  | (1,761) |  |
Available for sale securities, estimated fair value | 198,755 |  | 501,092 |  |
Industrial Miscellaneous And All Other [Member] | Restricted Assets [Member] |  |  |  |  |
Impairment Effects on Earnings Per Share [Line Items] |  |  |  |  |
Available-for-sale securities, amortized cost basis | 4,955,360 |  | 2,781,041 |  |
Available for sale securities, unrecognized holding gain | 703,049 |  | 852,443 |  |
Available for sale securities, unrecognized holding loss | (310,165) |  | (29,662) |  |
Available-for-sale securities, gross unrealized gain | 5,348,244 |  | 3,603,822 |  |
Equity Securities One [Member] | Restricted Assets [Member] |  |  |  |  |
Impairment Effects on Earnings Per Share [Line Items] |  |  |  |  |
Available-for-sale securities, amortized cost basis | 4,955,360 |  | 2,781,041 |  |
Available for sale securities, unrecognized holding gain | 703,049 |  | 852,443 |  |
Available for sale securities, unrecognized holding loss | (310,165) |  | (29,662) |  |
Available-for-sale securities, gross unrealized gain | 5,348,244 |  | 3,603,822 |  |
Residential Construction [Member] | Restricted Assets [Member] |  |  |  |  |
Impairment Effects on Earnings Per Share [Line Items] |  |  |  |  |
Mortgage loans on real estate and construction | $ 1,731,469 |  | $ 2,732,319 |  |
[1] | Including cash and cash equivalents of $8,527,620 for the life insurance and mortgage segments.
[2] | Including cash and cash equivalents of $7,869,295 for the life insurance and mortgage segments.

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